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Gradys Company Ltd uses normal costing and departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the

Gradys Company Ltd uses normal costing and departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine-hours in the Machining Department and on the basis of direct labour-hours in the Assembly Department. At the beginning of 2019, the following estimates were provided for the coming year:

All Jobs Machining Assembly
Direct labour-hours used 60,000 12,000
Machine-hours used 30,000 40,000
Direct labour cost $550,000 $850,000
Manufacturing overhead costs $420,000 $240,000

The accounting records of the company show the following data for Job #158:

Job #158 Machining Assembly
Direct labour-hours used 120 80
Machine-hours used 70 5
Direct material cost $320 $150
Direct labour cost $100 $450

What is the cost of assembly for Job #158? (Include both direct & indirect costs)

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